Which of the following should be performed FIRST by the auditor?

An IS auditor finds a number of system accounts that do not have documented approvals.

Which of the following should be performed FIRST by the auditor?
A . Have the accounts removed immediately
B . Obtain sign-off on the accounts from the application owner
C . Document a finding and report an ineffective account provisioning control
D . Determine the purpose and risk of the accounts

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Answer: D